Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 9 No. 2 (2024)

Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio

Diky Paramitha (Unknown)
Sucipto (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test). The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled.

Copyrights © 2024






Journal Info

Abbrev

aksi

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...